(1) If from any report made under section 169 it appears to the Minister that any person has, in relation to the company or to any other body corporate whose affairs have been investigated by virtue of section 167, been guilty of any offence for which he is criminally liable, the Minister shall refer the matter to the Attorney General.
(2) If where any matter is referred to the Attorney General under this section, he considers that the case is one in which a prosecution ought to be instituted and institutes proceedings accordingly, it shall be the duty of all officers and agents of the company or other body corporate as aforesaid, as the case may be, (other than the defendant in the proceedings) to give him all assistance in connection with the prosecution which they are reasonably able to give.
Subsection (6) of section 168 shall apply for the purposes of this subsection as it applies for the purpose of that section.
(3) If, in the case of any body corporate liable to be wound up